What did the Tribunal hold?

The assessee requested to withdraw the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted this request.

The assessee filed an appeal for the assessment year 2012-13. During the virtual hearing, no one appeared on behalf of the assessee, and a request for withdrawal was made.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Willard India Ltd., New Delhi vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 22.01.2021Pronounced: 22.01.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2012-13 is directed against the order of learned CIT(A), Ghaziabad, dated 28.09.2018.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle

2 ITA-4068/Del/2019 the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 22nd January, 2021.

WILLARD INDIA LTD.,NEW DELHI vs. DCIT CIRCLE-3(3), BULANDSHAHR

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